Crystal Meadows of Tahoe

Cash Flow statements- Direct & Indirect

9/20/2018

Indirect Method

S.no Description Working Amount

A. Operating Profit 2,294.00
PBT 1,997.00
Other income -908.00
Other expenses 1,205.00

B1. Non Cash Items 2,637.00

Depriciation 2,637.00
Ammortization

Net Operating Cash Generated (A+B1) 4,931.00

B2. Accruals Adjustment 904.00

Current Assets Account Receivables 59.00

Opening 199.00
Closing 140.00

Prepaid expenses 6.00

Opening 343.00
Closing 337.00

Current Liabilities Accounts Payable 245.00

Opening 619.00
Closing 864.00

Accrued land rent 19.00

Opening 1,525.00
Closing 1,544.00

Accrued Compensation 152.00

Opening 462.00
Closing 614.00

Deferred Revenue 244.00

Opening 363.00
Closing 607.00

Other current Lia 179.00

 Opening 286.00
Closing 465.00

Net Operating Cash Generated (A+B1+B2) 5,835.00

Taxes -
Opening -
Closing -100.00
Deferred tax -479.00
Tax Expensed 579.00

Net Operating Cash Generated after taxes (A+B1+B2- Taxes) 5,835.00

Net Cash Flow for the period 1990 -1991 825.00

Cash generated from Financing Activities 615,250.00

Dividends for 2004 -10,000.00
Treasury Stock -26,000.00
Interest Paid -58,750.00
Short Term Debt 200,000.00
Long Term Debt 510,000.00

Net Cash Flow 621,910.00

Opening Balance 113,000.00

Closing Balance 734,910.00

 Class notes Remarks
Pre tax operating income

misc exp & misc. inc will be included

756.00
16.00

cash generated from operations/cash operating profit

this can be manipulated by changing credit policy & inv policy

controverisal - Categorization not given

because its not financing & investing
can be calculated from balance sheet and income statement

understand this- through retained earnings?

temporarily kept by company to be reissued
 Indirect Method
S.no Description Working Amount S.no
A2. Investing Activities A2. Investing Activities
Inflow Real estate for sale 550.00 Inflow
Opening 993.00
Closing 772.00
Gain 329.00

Outflow Notes Receivables -40.00

Opening 927.00
Closing 967.00

PPE -5,146.00
Opening 15,317.00
Closing 20,463.00

Investment -416.00
Opening 4,883.00
Closing 5,299.00 Outflow

Other Assets 23.00

Opening 288.00
Closing 265.00

Interest Income 279.00

Commercial Property Rent 274.00

Net Cash from Investing Activities -4,476.00 Net Cash from Investing Activities
 Holding or letting go of cash Increase Decrease
Current Assets Outflow Inflow
Current Liability Inflow Outflow

Description Working Amount

A2. Investing Activities
Real estate for sale 110.00
Sold value 550.00
Notes Receivables 440.00

Notes Receivables 400.00

Loan paid to resort -85.00
Paid back to CMOT 485.00

Other Assets 23.00

Opening 288.00
Closing 265.00
misc inc 26.00
Interest Income 279.00
Commercial Property Rent 274.00

PPE -5,146.00
Purchased PPE -5,146.00
Closing -

Investment -416.00
Opening 4,883.00
Closing 5,299.00

Capital Expenditure -16.00

misc exp -132.00

Other deferred credits 216.00

Opening 354.00
Closing 570.00
Net Cash from Investing Activities -4,382.00
Class notes Remarks

long term!! Should not come under

 S.no Description Working Amount Remarks
A3. Financing Activities
Inflow Loan 4,544.00
Short term 1,200.00
Long term 3,344.00

Common Stock Issued 33.00

Outflow Loan paid -4,020.00

Short term paid 1,200.00
Long term paid 2,820.00

Dividends -112.00

Interest Paid -1,073.00

g term!! Should not come under

Net Cash from Finacing Activities -628.00
Crystal Meadows of Tahoe
Cash Flow statements- Direct & Indirect
9/20/2018

Direct Method

S.no Description Working Amount

A. Operating Activities
Inflow Cash from operations 25,446.00
From customers 25,202.00
244.00

Outflow Salaries & Wages 8,911.00 -8,911.00

Land Rentals 1428 -1,428.00
Other expenses 9272 -9,272.00

Net Operating Cash 5,835.00

Net Cash Flow for the period 1990 -1991 825.00

 Remarks S.no
A2. Investing Activities
Inflow

subtracting the misc exp

The answer is 9188 as given in text

Because deferred credits & misc expenses have been taken

Outflow

Net Cash from Investing Activities

 Holding or letting go of cash Increase Decrease
Current Assets Outflow Inflow
Current Liability Inflow Outflow

Description Working Amount Remarks S.no

Investing Activities A3. Financing Activities
Real estate for sale 110.00 Inflow
Sold value 550.00
Notes Receivables 440.00

Notes Receivables 400.00

Loan paid to resort -85.00
Paid back to CMOT 485.00 Outflow

Other Assets 23.00

Opening 288.00
Closing 265.00
misc inc 26.00
Interest Income 279.00
Commercial Property Rent 274.00

PPE -5,146.00
Purchased PPE -5,146.00
Closing -
Other deferred credits 216.00
Investment -416.00
Opening 4,883.00
Closing 5,299.00
misc exp -132.00
Capital Expenditure -16.00

Net Cash from Investing Activities -4,382.00 Net Cash from Financing Activities

216.00
26.00
-132
23.00
 Description Working Amount Remarks
Financing Activities
Loan 4,544.00
Short term 1,200.00
Long term 3,344.00

Common Stock Issued 33.00

Loan paid -4,020.00

Short term paid 1,200.00
Long term paid 2,820.00

Dividends -112.00

Interest Paid -1,073.00

Net Cash from Financing Activities -628.00

Other Notes
common size statement -
exhibit 1 vs exhibit 2

concentration ratios to compare industries - herfandl, entropy

Direct vs indirect
Gross & net resp.,
There is less clarity in cash generated
we can find if no. is bloated or shrunk, to classify exact elements which contribute to the cash flow

Liquid asset
which can be readily coverted into cash at low risk & fair market value, no price risk.

Revaluation reserve
part of equity

Decrease in asset across years means

1. revaluation
2. sold
a sold using cash
b. sold on account payable
c sold at cost

Capital employed (non current)

long term funds deployed